Baba has often spoken of
the significance of this Vibhuti. Since it is materialized out of nothing
and since the Ash is specifically associated with Siva, it is
reverentially known by devotees as Kailasa Vibhuti, the sacred Ash of Siva
who resides on Mount Kailasa. It is named Vibhuti since it endows one with
prosperity; Bhasma - "ashes" because it burns away all sins; Bhasitam -
"brightened" because it increases one's spiritual splendor; Ksharam -
"destruction" since it removes danger; and Raksha - "protector" for it is
an armor against the machinations of evil spirits. This is how the Vibhuti
is praised in the Brihad Jabala Upanishad, one of the ancient spiritual
texts. Baba says Vibhuti is also a constant reminder of the evanescence of
the body which, ultimately, is reduced in cremation to a potful of ash!

Vibhuti is the most
precious object in a spiritual sense. Shiva burnt the God of Desire for he
agitates the mind and increases the confusion already existing there.
Shiva burnt him into a heap of ashes. When the God of desire was
destroyed, Prema (Love) reigned supreme. When there is no desire to
control the mind, love can be true for all.

The application of this Holy Ash is a reminder for us to achieve our
victory over desire. Ash is the ultimate condition of things; it cannot
undergo any further change. Ash cannot fade as flowers do in a day or two,
it does not dry and disappear or get soiled and unpotable as water does.
It does not lose colour as leaves do in a few hours and it does not rot as
fruits do in a few days.

Ash is ash forever and ever. This state of ash reminders us of our true
nature, which is the atma, our soul. Our soul never undergoes any change.
So burn your vices, your bad habits, and worship the Lord rendering
yourself pure in thought, word and deed. Reach the state of nothingness
and attain liberation by absorbing the essence of the vibhuti that we
apply on our foreheads.

When we recite this vibhut mantra,we say “I take refuge in
the supremely sacred vibhuti of the Lord, the wonderful vibhuti which
bestows liberation, the sacred state which I desire to attain.”

Vibhuti is the most precious object in a spiritual sense. Shiva burnt the
God of Desire for he agitates the mind and increases the confusion already
existing there. Shiva burnt him into a heap of ashes. When the God of
desire was destroyed, Prema (Love) reigned supreme. When there is no
desire to control the mind, love can be true for all.

The application of this Holy Ash is a reminder for us to achieve our
victory over desire. Ash is the ultimate condition of things; it cannot
undergo any further change. Ash cannot fade as flowers do in a day or two,
it does not dry and disappear or get soiled and unpotable as water does.
It does not lose colour as leaves do in a few hours and it does not rot as
fruits do in a few days.

Ash is ash forever and ever. This state of ash reminders us of our true
nature, which is the atma, our soul. Our soul never undergoes any change.
So burn your vices, your bad habits, and worship the Lord rendering
yourself pure in thought, word and deed. Reach the state of nothingness
and attain liberation by absorbing the essence of the vibhuti that we
apply on our foreheads.

Since this mantra is so powerful, we should recite it with respect and
with sincerity in order that we gain the full benefit from it.

In India, holy ash — a sacred symbol also found in other religions — is
often called Vibhuti and is associated with Shiva. Vibhuti reminds us of
the transitory nature of all earthly things and of the mortality of the
body. It is also a symbol of purity and wisdom when viewed as the pure
residue resulting from the burning away of ignorance through sadhana
(spiritual practice), when desires and attachments have been reduced to
ashes. The word Vibhuti has many meanings, including "glory," "might," and
"wealth." According to the teachings of Sathya Sai Baba, we will have all
these usually transitory qualities in a real and lasting sense when we
finally "burn away" all of our lower impulses and attachments. Vibhuti is
often materialized by Sathya Sai Baba. It has been known to have healing
properties that affect both physical and spiritual maladies. The healing,
however, is not automatic and is dependent upon grace and the inner
receptivity of the devotee. Vibhuti is sometimes referred to as "Prasad"
or "Prasadam" (grace in the form of food). It can be eaten or rubbed on
the body (e.g., upon the area of the "third eye" between the eyebrows
which has been called the "Eye of Shiva"). Devotees of Shiva in India
often wear stripes of ash across their foreheads

Both Vibhuti and Namam are
worn on the forehead by the devotees of Siva (sivaites) and
Vishnu(vaishnavites) respectively.

The significance of ‘Vibhuti is stated in a verse in Agama sastra.

Brahma vishnuscha rudrascha

Pundrasyathi Devatha

Srushti sthithi samahara

Thripundrusya swarupakam.

It states that Vibhuti expresses the concept that this world we live in
and the universe are driven by the functions of creation, preservation and
destruction as enacted by the Triad(Thrimurthys) Brahma, Vishnu and Siva.
It also signifies that the three Murthies, in the triad are equal. The
significance of Vibhuthi is that the body is to be transformed in to ash
one day, hence the morality of all men and women born in this world. With
this realization we should overcome the ego and selfishness in us and
conduct our lives in the righteous path.

Vaishnavas call their representation of Namam on their foreheads as
Thirumann, which means the sacred earth (dust). Namam consists of three
vertical lines joined at the base, the two outer whitelines signifying the
worship of Brahama and Vishnu and the red centerline signifying the
worship Mahalakshi. The Namam(thirumann) signifies the fact the men and
women of this world will all be transformed.